Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Page of 4830
Press 'Enter' after typing page number.
161 to 180 of 96587 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT ruled that service tax demands for rent-a-cab, tour operator, and business auxiliary services cannot be extended beyond normal limitation period due to absence of tax evasion intent. Appellant's claim for abatement under N/N. 01/2006-S.T. and N/N. 38/2007-S.T. was rejected due to lack of supporting evidence and billing on gross amounts. While penalty under Sec. 78 of Finance Act was set aside, penalties under Sec. 77(1)(a) and 77(2) were upheld for non-registration under tour operator and business auxiliary service categories. Appellant remains liable for service tax within normal limitation period with interest.
CESTAT ruled that service tax demands for rent-a-cab, tour operator, and business auxiliary services cannot be extended beyond normal limitation period due to absence of tax evasion intent. Appellant's claim for abatement under N/N. 01/2006-S.T. and N/N. 38/2007-S.T. was rejected due to lack of supporting evidence and billing on gross amounts. While penalty under Sec. 78 of Finance Act was set aside, penalties under Sec. 77(1)(a) and 77(2) were upheld for non-registration under tour operator and business auxiliary service categories. Appellant remains liable for service tax within normal limitation period with interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
